2013 (6) TMI 78

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..... se (zzzza) referred to above will fall outside the definition of taxable service and consequently no service tax shall be leviable under Section 66 of the Act on the value of such services. With this clarification, the writ petition stands disposed of. - Writ Petition No. 34337 of 2011 (T-RES) - - - Dated:- 16-10-2012 - H.G. Ramesh, J. Shri K.S. Ravi Shankar, Advocate, for the Petitioner. .....

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..... s of the Act : Section 65. Definitions. In this Chapter, unless the context otherwise requires,- (1) . (105) taxable service means any service provided or to be provided, (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works co .....

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..... t and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, .....

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..... zza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg), (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv), (zzzw), (zzzx), (zzzy), (zzzz), (zzzza), (zzzzb), (zzzzc), (zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzj), (zzzzk), (zzzzl), (zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt), (zzzzu), (zzzz .....

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